In pursuance of the provisions of Article (95) of The Common Customs Law for the Arab States of the Gulf (GCC Sates), and Articles (14, 15, 16) of the executive bylaw of the law, and the provisions of Chapter II of the GCC Unified Procedures Guide, the following procedures, measures and regulations shall be followed:


Article (1): Definitions

- Exporter: A natural or legal person undertaking the exportation or re-exportation of goods.
- Shipping Port: The customs center at which customs clearance procedures are completed for the re-exported shipments.


Article (2): Regulations and Conditions

1. Goods shall be re-exported in the following cases:

a. The goods that are entered to the state under a temporary entry status.
b. The goods that are kept in warehouses/stores as one of the suspending situations of taxes (custom duties).
c. The foreign goods from the local market, with the taxes (custom duties) paid up thereon.
d. The foreign goods from the local market (without a previous manifest reference).
e. The goods that are rejected by the competent supervisory authority.
f. The goods that are imported with a view of re-exportation.

2. The exporter, or whomever is representing the same, or the authorized custom clearer, shall obtain an export permit from the competent supervisory authorities for the items of restricted exportation.

3. It is prohibited to re-export commodities that are locally or internationally prohibited or the commodities that are subject to the international conventions and agreements in force.

4. The customs center may require a translation of foreign invoices/documents to Arabic language.


Article (3): Documents

1. A copy of the manifest of first importation / temporary entry for items (a, b, d, f) of the regulations mentioned in item 1, in case of applying for the redemption of fees or insurance.

2. The commercial invoice.


Article (4): Procedures

1. The exporter, or whomever is representing the same, or the authorized custom clearer, shall prepare and submit the uniform customs manifest automatically.

2. The submission of all documents and requirements to the customs center.

3. The payment of the other fees due.

4. The goods are subject to inspection and examination according to criteria of risks.

5. The issuance of a leave permit and the release of goods – exit permit.

6. For purposes of the redemption of custom duties and/or the refund/release of cash or banking guarantees, the goods are inspected and verified according to the first customs manifest under which the goods are imported, along with the documents enclosed with the manifest. In case of there is no inspection and examination of the goods in the first customs manifest, the fees or monetary guarantees will not be refunded/released.


• The violations and crimes of smuggling shall be subject to the monetary fines stipulated in the Common Customs Law and the executive bylaw thereof.

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